Vamsee Krishna Kundurthi v. Income Tax Officer (International Taxation)-1, Hyderabad

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Last updated: 07 August 2021
Quick Summary
The Hyderabad Tribunal ruled that revenue authorities wrongly denied tax treaty benefits to an assessee. The assessee, a non-resident individual and Austrian tax resident, claimed exemption on salary earned for services rendered in Austria under the India-Austria Double Taxation Avoidance Agreement (DTAA). Despite the lack of an Austrian Tax Residency Certificate (TRC), the Tribunal found the assessee met the conditions for exemption under Article 15(1) of the DTAA, stating that treaties override domestic law and obtaining foreign certificates can be challenging.

Court :
ITAT Hyderabad

Brief :
Revenue Authorities have erred in not granting the benefit of the Treaty to the assessee just for the reason that the assessee has not submitted the Tax Residency Certificate from Austria.

Citation :
Vamsee Krishna Kundurthi v. Income Tax Officer (International Taxation)-1, Hyderabad [2021] 128 taxmann.com 368 (Hyderabad - Trib.)

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